The Rada did not back the proposal to introduce VAT on parcels worth up to €150 ahead of the IMF mission
This is evident from the parliamentary broadcast. The Ministry of Finance had previously stated that changes to the taxation of international parcels form part of Ukraine’s obligations under the Memorandum with the IMF.
The Verkhovna Rada did not support the amendments to Bill No. 12360, which provided for the introduction of VAT on international parcels worth up to €150.
According to the parliamentary broadcast, MPs did not support all 11 amendments to the bill.
The bill also failed to be sent for a second reading.
The vote took place the day before the planned arrival of the IMF mission.
What the reform entailed
This concerns a package of amendments to the Customs and Tax Codes.
Earlier, the parliamentary finance committee recommended adopting Bill No. 12360 at second reading, and Bill No. 15112-d – in principle and as a whole.
It was these documents that were intended to change the rules on the taxation of goods purchased by Ukrainians on foreign marketplaces.
In effect, this involved abolishing the exemption for international parcels worth up to €150 and introducing VAT on such purchases.
How VAT on parcels was supposed to work
According to the Ministry of Finance’s plan, the buyer was to pay 20% VAT either directly when placing an order on the marketplace or via the postal operator.
Ukrposhta had previously explained that large marketplaces could technically adapt their systems so that VAT would be automatically charged at the time of purchase.
The funds would then be transferred to delivery operators, who would remit them to the budget.
A different mechanism was envisaged for small sellers – payment of VAT by the recipient via the postal operator.
Why this was important to the IMF
The Ministry of Finance described the adoption of this package of draft laws as a structural milestone of the Memorandum with the IMF dated 13 February 2026.
It was expected that the reform could generate around UAH 10 billion for the budget each year.
These funds were planned to be channelled towards the needs of the security and defence sector.
According to the Ministry of Finance’s estimates, in 2025 over 56% of international shipments were not taxed.
This amounted to 92.9 billion hryvnias worth of goods outside the fiscal register.
The Ministry of Finance estimated direct budget losses for 2025 at a minimum of 18.6 billion hryvnias.
Potential losses in 2026 were estimated at a further 27 billion hryvnias.
When the new rules were due to come into force
The new rules were not due to come into force immediately after the bills were passed.
The Ministry of Finance explained that the launch was planned for no earlier than 1 January 2027.
To this end, the Cabinet of Ministers had to separately confirm the readiness of the IT systems of the customs service, marketplaces and the necessary regulatory framework.
What the business community said
Business representatives insisted on the swift adoption of the changes.
They believed that the current system creates an uneven playing field for Ukrainian manufacturers and sellers.
In their view, tax-free imported goods from marketplaces gain an advantage over Ukrainian businesses that pay taxes domestically.
At the same time, critics of the initiative highlighted the risk of small online purchases becoming more expensive for Ukrainians.
What next
Following the failure of the amendments and the impossibility of sending Bill No. 12360 for a second reading, the issue of VAT on parcels worth up to €150 remains unresolved.
To revisit this issue, parliament will have to either find a new procedure for already registered documents or prepare a different legislative mechanism.
Follow us on Telegram
